South Carolina Code of Laws
Title 12 - Taxation
Chapter 69 - Motorsports Entertainment Complex Investment

Section 12-69-10. Short title. - This chapter may be cited as the "Motorsports Entertainment Complex...

Section 12-69-20. Definitions. - For purposes of this chapter: (1) "Company" means any corporation,...

Section 12-69-30. Exemption from state and local sales tax; qualified companies; exemption certificates; liability for sales and use taxes. - (A) A company, upon making application for, meeting the requirements...